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ITG FAQ #3 Answer-What should a tribal entity expect from an examination?

If a tribal entity has adhered to the requirements of the law, then an examination will likely not result in a tax change. If an error is discovered, the ITG Specialist will propose a change in the entity's tax liability. The Specialist may also make recommendations for changes in future practices so as to avoid further problems in subsequent tax periods.

While we attempt to limit our examinations to areas that we believe have likelihood for error, the mere fact that we conduct an examination does not mean that an error is present. In fact, approximately 1 in every 6 examinations we conduct does not result in a tax or filing change.

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Page Last Reviewed or Updated: 04-Nov-2013